diff --git a/src/module/Common_Global_Cache.bas b/src/module/Common_Global_Cache.bas
index bca43cd..833f813 100644
--- a/src/module/Common_Global_Cache.bas
+++ b/src/module/Common_Global_Cache.bas
@@ -265,7 +265,7 @@ Private Sub RefreshT2Cache()
     Set t2Cache = Nothing
     
     On Error GoTo RefreshError
-    Set t2Cache = LoadLookup("T2", keyCol:=3, valueCols:=Array(4), startRow:=7)
+    Set t2Cache = LoadLookup("T2", keyCol:=3, valueCols:=Array(4, 6, 8, 9, 10, 11, 12, 13), startRow:=7)
     On Error GoTo 0
 
     If t2Cache Is Nothing Or t2Cache.Count = 0 Then
diff --git a/src/sheet/M2.cls b/src/sheet/M2.cls
index 63deae3..335c404 100644
--- a/src/sheet/M2.cls
+++ b/src/sheet/M2.cls
@@ -19,6 +19,100 @@ Private Sub Worksheet_Change(ByVal Target As Range)
             End If
         Next
     End If
+    
+    ' === Create J dropdown when I column changes ===
+    If Target.Column = 9 And Target.Row >= 7 Then
+        Dim cellI As Range
+        For Each cellI In Target
+            Call CreateJDropdown(cellI.Row)
+        Next
+    End If
+    
+    ' === Fill K column when J column changes ===
+    If Target.Column = 10 And Target.Row >= 7 Then
+        Dim cellJ As Range
+        For Each cellJ In Target
+            Call FillKFromJ(cellJ.Row)
+        Next
+    End If
+End Sub
+
+Private Sub FillKFromJ(ByVal rowNum As Long)
+    Dim iValue As String: iValue = Trim(Me.Range("I" & rowNum).Value)
+    Dim jValue As String: jValue = Trim(Me.Range("J" & rowNum).Value)
+    
+    If jValue = "" Then
+        Me.Range("K" & rowNum).ClearContents
+        Exit Sub
+    End If
+    
+    ' Get cache based on I column value
+    Dim cache As Object
+    Select Case iValue
+        Case "1"
+            Set cache = GetT1Cache()
+        Case "2"
+            Set cache = GetT2Cache()
+        Case "3"
+            Set cache = GetT3Cache()
+        Case Else
+            Exit Sub
+    End Select
+    
+    If cache Is Nothing Then Exit Sub
+    
+    ' Check if J value exists in cache
+    If cache.Exists(jValue) Then
+        Dim cacheVal As Variant: cacheVal = cache(jValue)
+        ' K column = value (第4列)
+        Me.Range("K" & rowNum).Value = Trim(cacheVal(0))
+    End If
+    
+    ' TODO: Add other settings for I=2 and I=3
+    
+End Sub
+
+Private Sub CreateJDropdown(ByVal rowNum As Long)
+    Dim iValue As String: iValue = Trim(Me.Range("I" & rowNum).Value)
+    Dim targetCell As Range: Set targetCell = Me.Range("J" & rowNum)
+    
+    ' Clear existing validation
+    targetCell.Validation.Delete
+    targetCell.ClearContents
+    
+    ' Get cache based on I column value
+    Dim cache As Object
+    Select Case iValue
+        Case "1"
+            Set cache = GetT1Cache()
+        Case "2"
+            Set cache = GetT2Cache()
+        Case "3"
+            Set cache = GetT3Cache()
+        Case Else
+            Exit Sub
+    End Select
+    
+    If cache Is Nothing Then Exit Sub
+    
+    ' Build dropdown list from cache
+    Dim dropdownList As String: dropdownList = ""
+    Dim key As Variant
+    For Each key In cache.Keys
+        If dropdownList = "" Then
+            dropdownList = key
+        Else
+            dropdownList = dropdownList & "," & key
+        End If
+    Next key
+    
+    If dropdownList <> "" Then
+        With targetCell.Validation
+            .Add Type:=xlValidateList, Formula1:=dropdownList
+            .IgnoreBlank = True
+            .InCellDropdown = True
+        End With
+    End If
 End Sub
 
 Private Sub FillFromM1(ByVal rowNum As Long)
diff --git a/通勤手当テンプレート_案.xlsm b/通勤手当テンプレート_案.xlsm
index 516a09a..c7a60f9 100644
Binary files a/通勤手当テンプレート_案.xlsm and b/通勤手当テンプレート_案.xlsm differ